Churches Can Endorse Political Candidates to Their Members: IRS

Christian groups had sought reforms to nonprofit law that bans tax-exempt groups from political campaigning.

7/8/2025|Updated: 7/9/2025

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The IRS on July 7 outlined an exception to a decades-old rule, the Johnson Amendment, which had banned tax-exempt religious organizations from campaigning for political candidates.

In a court filing regarding a lawsuit against the government by two Texas churches and the National Religious Broadcasters Association, the federal agency said the ban would not apply to faith organizations when they are campaigning to their own members.

The Christian groups sought reforms to nonprofit law that bans tax-exempt groups from political campaigning, arguing that the rule “unconstitutionally prohibits § 501(c)(3) [non-profit, tax-exempt] organizations from engaging in political speech.”

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When campaigning for his first presidential term, President Donald Trump told the “evangelical and religious community” he wanted to repeal the law that “threatens religious institutions with a loss of their tax-exempt status if they openly advocate their political views.”

“Their voice has been taken away,” he said at the time.

“I am going to work very hard to repeal that language and to protect free speech for all Americans.

“They have much to contribute to our politics, yet our laws prevent you from speaking your minds from your own pulpits.”

After entering office in 2017, Trump signed an order directing the IRS to relax its enforcement of the law.

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The law was introduced by former president and then-Sen. Lyndon B. Johnson, who introduced it as an amendment to the tax code in 1954 when he faced campaigns by political opponents accusing him of being a communist.

While the law that was added to Section 501(c)(3) of the federal tax code didn’t only target religious institutions, including also charitable, scientific, literacy, and educational groups, it effectively worked to limit their political activity.

However, it was also seen to be not doing enough to deter some religious groups from endorsing their preferred political candidates on occasion, according to PolitiFact.

According to the law, the tax-exempt groups “are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.”

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This would encompass political contributions or public statements for or against candidates or parties. If found in violation, groups faced the loss of their tax-exempt status.

Scope of Exception

This exception was narrower than what the plaintiffs were seeking in their legal action.

According to the IRS, the exception does not change the status quo.

“This interpretation of the Johnson Amendment is in keeping with the IRS’s treatment of the Johnson Amendment in practice. As recounted in Plaintiffs’ Amended Complaint, the IRS generally has not enforced the Johnson Amendment against houses of worship for speech concerning electoral politics in the context of worship services,” it wrote in its court submission.

“The doctrine of constitutional avoidance counsels in favor of interpreting the Johnson Amendment so that it does not reach communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith.”

The Epoch Times has contacted the IRS for further comment.

Melanie Sun

Author

Melanie is a reporter and editor covering world news. She has a background in environmental research.